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Form 100. Personal Income Tax Return 2023

10.5.22. For dependent family members with disabilities

Amount

600 euros for each ascendant and/or descendant with a degree of disability greater than 65% that generates the right to apply the minimum for disability.

Requirements and conditions

  • That the sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to the deduction originates, is not greater than:

    • 42,900 euros in individual taxation.

    • 57,200 euros in joint taxation.

  • When several taxpayers are entitled to apply the deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations on personal income tax will apply.

Completion

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of people entitled to the deduction, taking into account that the same ascendant or descendant can only be entered in one of the two boxes.

In the case of marriage when both spouses are entitled to the deduction, the number of descendants and/or ascendants who entitle them to the deduction will be reflected in the "Common" box.

In other cases or when there is a marriage and an option has been chosen for individual data capture, the number of descendants and/or ascendants will be recorded in the "Holder" box, also indicating the number of people who have the right to apply the deduction.